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Research On Disclosure Mechanism Of Financial Rights Budget Information In Changsha University

Posted on:2015-08-12Degree:MasterType:Thesis
Country:ChinaCandidate:L F LvFull Text:PDF
GTID:2297330431950536Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the deepening reform of higher education, the information demands of public universities for the interests of the various stakeholders are increasing, and the public pays more and more attention to the information’s disclosures of colleges and universities.The disclosures of colleges and universities protect the stakeholders’rights to obtain information, express their perspectives and participate in supervision. However, in order to meet the needs of various stakeholders, it is necessary to design a low-cost and highly effective system to disclose information. On one hand, the system makes it clear of the constitutions and the standards about the information disclosure mentioned above, on the other hand, it is required that we should establish an authoritative, credible, comprehensive university information disclosure platform for all stakeholders to directly obtain the relevant information. The paper defines these relevant information as the college financial power budget information. If we do not study college financial power budget information disclosure mechanism it would stand in the way for standardizing the behaviors of the body, while the stakeholders cannot get information at the lowest price effectively. All of these would do harm to the development of the universities finally.Paper uses case studies and questionnaires and other methods of financial power budget information disclosure mechanism Changsha Institute study. First, the article on the basis of university property rights related concepts budget information disclosure on related research, summarize the legal system and the status quo, analyzes the theoretical basis for college financial power budget information disclosure; secondly, finishing the current Changsha University of decentralized problems of information disclosure mechanism; again to the principles, characteristics, functional integration, platform as a disclosure mechanism to disclose basic framework from the perspective of the internal design of Changsha University, Changsha Institute contains financial information subject to the powers of Changsha University of governance dominated by internal financial power budget centralized information disclosure mechanism and from the outside perspective of Changsha University, Changsha Institute designed a centralized external financial power budget information disclosure mechanism contained in the Ministry of Education as the representative of other stakeholders led by external information. Finally, protection of property rights Changsha Institute of budget information disclosure mechanism to implement the recommendations.The innovation of the article is to:build other interests include internal financial information and financial power budget information and the power of information governance body dominated Changsha University and the Ministry of Education as the representative of the leading stakeholders in Changsha Institute of external information disclosed on the same platform centralized financial power budget disclosure mechanisms, and provide a reference for future property rights continue in-depth study of university budget information disclosure mechanism.
Keywords/Search Tags:public universities, financial power budget, disclosure, agency, stakeholders
PDF Full Text Request
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